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  • 1.
    Gullberg, Cecilia
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Control questions and the mental construction pace: Shapes of accountingArticle in journal (Refereed)
  • 2.
    Gullberg, Cecilia
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Professional accounting and the managerial profession: Diversity and dissent in a construction firmArticle in journal (Refereed)
  • 3.
    Gullberg, Cecilia
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Roles of Accounting Information in Managerial Work2014Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. Accounting information has, however, been found to be tardy, aggregated, and incomplete, leading managers to rely on a wide set of additional informational resources. Still, managers’ doings and concerns tend to remain largely in the background in much management accounting research, which leaves us with limited knowledge of how accounting information comes into play in managers’ work. Moreover, technologies aimed at accommodating managers’ information needs are becoming increasingly sophisticated, and allow for timelier and more precise accounting information. This gradual transformation of technologies has led to questions concerning how management accounting is practised, and how it is related to accounting information systems. The aim of this dissertation is to identify roles of accounting information in managerial work in order to better understand the link between managerial work and management accounting systems. The dissertation consists of two volumes, each with three papers and a summary appraisal. The empirical material consists of interviews with a cross-sectional sample of mainly first-line managers, and a study of a construction firm including interviews with higher- and lower-level managers, observations of workshops where higher-level managers and staff discuss the management accounting systems, and internal documents. Overall, this dissertation suggests four roles of accounting information, based on its capacity to serve as representation, translation, key and perspective. Essentially, these roles reflect the ability of accounting information to both aggregate and disaggregate “reality”. The potential of each of these roles is shaped by managerial, organisational and technological issues, and is not always easily realised. The potential of these roles is particularly challenged in an environment with many local contexts. By accentuating what makes accounting information more and less valuable vis-à-vis other informational resources, this dissertation adds clarity to the emerging body of literature on managers’ situated use of accounting information, and to the debate on information technologies and management accounting.

    List of papers
    1. Backbone or helping hand?: On the role of information systems and non-systematic information in managers’ work
    Open this publication in new window or tab >>Backbone or helping hand?: On the role of information systems and non-systematic information in managers’ work
    2011 (English)In: Informing Science: The International Journal of an Emerging Transdiscipline, ISSN 1547-9684, E-ISSN 1521-4672, Vol. 14, 139-160 p.Article in journal (Refereed) Published
    National Category
    Business Administration
    Identifiers
    urn:nbn:se:uu:diva-223638 (URN)
    Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2016-04-29
    2. Systems, roles and relationships in the governance ecology
    Open this publication in new window or tab >>Systems, roles and relationships in the governance ecology
    2011 (English)Conference paper, Published paper (Refereed)
    National Category
    Business Administration
    Identifiers
    urn:nbn:se:uu:diva-223641 (URN)
    Conference
    Australian and New Zealand Academy of Management Conference
    Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2016-04-29
    3. Controlling the unmanageable?: On management control in a knowledge-intensive organisation
    Open this publication in new window or tab >>Controlling the unmanageable?: On management control in a knowledge-intensive organisation
    2013 (English)Conference paper, Oral presentation only (Refereed)
    National Category
    Business Administration
    Identifiers
    urn:nbn:se:uu:diva-223643 (URN)
    Conference
    European Accounting Association Conference
    Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2016-04-29
    4. Timely accounting information as affordance
    Open this publication in new window or tab >>Timely accounting information as affordance
    (English)Article in journal (Refereed) Submitted
    National Category
    Business Administration
    Identifiers
    urn:nbn:se:uu:diva-223646 (URN)
    Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2014-04-23Bibliographically approved
    5. Control questions and the mental construction pace: Shapes of accounting
    Open this publication in new window or tab >>Control questions and the mental construction pace: Shapes of accounting
    (English)Article in journal (Refereed) Submitted
    National Category
    Business Administration
    Identifiers
    urn:nbn:se:uu:diva-223649 (URN)
    Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2016-04-29
    6. Professional accounting and the managerial profession: Diversity and dissent in a construction firm
    Open this publication in new window or tab >>Professional accounting and the managerial profession: Diversity and dissent in a construction firm
    (English)Article in journal (Refereed) Submitted
    National Category
    Business Administration
    Identifiers
    urn:nbn:se:uu:diva-223651 (URN)
    Available from: 2014-04-23 Created: 2014-04-23 Last updated: 2014-05-26Bibliographically approved
  • 4.
    Gullberg, Cecilia
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Situated timeliness – Unravelling a classical management information quality2013Conference paper (Refereed)
  • 5.
    Gullberg, Cecilia
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Tailor-made accounting information does not fit all: Insights from a management accounting and IT change project2013Conference paper (Refereed)
  • 6.
    Gullberg, Cecilia
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Timely accounting information as affordanceArticle in journal (Refereed)
  • 7.
    Gullberg, Cecilia
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    What makes accounting information timely?2016In: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 12, no 2, 189-215 p.Article in journal (Refereed)
    Abstract [en]

    Purpose - The purpose of this paper is to illustrate and analyse how the concept of timely accounting information can be understood as the interplay between material and social elements, to provide a basis for theorising timeliness in the context of managerial work. Design/methodology/approach - Using an enactment perspective, this paper rests upon the assumption that timeliness is not a uniform information quality mainly dependent on the accounting artefact, but something that is also shaped in managerial action. The paper builds on a qualitative study of a construction firm. Findings - Three types of enactments are illustrated: affordable-speed, right-time and instantly-actionable, showing how timeliness is not only determined by the accounting artefact but also by management style, organisational values and routines and managers' previous experiences of technology. With regards to the artefact, the paper identifies a number of material aspects that contribute to timeliness, such as system interfaces and presentation of data. The enactment of timeliness is largely characterised by virtues of efficiency and control rather than by opportunity seeking. Research limitations/implications - The research design limits the generalisability. However, insights into the elements involved in managers' understanding of timeliness provide a basis for further micro-level studies of timeliness. Practical implications - With a multifaceted vocabulary of what timeliness means, organisations can more precisely define wherein a timeliness-related problem lies. Originality/value - In comparison to previous studies, this paper provides a more contextual and nuanced understanding of timeliness.

  • 8.
    Gullberg, Cecilia
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Lindvall, Jan
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Att agera controller2016In: Strategisk ekonomistyrning - med dialog i fokus, Studentlitteratur AB, 2016Chapter in book (Other academic)
  • 9.
    Gullberg, Cecilia
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Parment, Anders
    Stockholms universitet.
    Controlling the unmanageable?: On management control in a knowledge-intensive organisation2013Conference paper (Refereed)
  • 10.
    Gullberg, Cecilia
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Westelius, Alf
    Linköpings universitet.
    Systems, roles and relationships in the governance ecology2011Conference paper (Refereed)
1 - 10 of 10
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